Pengaruh Kinerja Keuangan Terhadap Financial Distress Pada Perusahaan Sektor Pariwisata (Terdaftar Di Bursa Efek Indonesia 2018-2022)

Eka Eka, Emi Lestari

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan yang meliputi likuiditas, leverage dan profitabilitas terhadap financial distress. Populasi dalam penelitian ini adalah perusahaan sektor pariwisata yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022 dan jumlah sampel pada penelitian ini sebanyak 24 perusahaan yang terpilih sesuai dengan kiteria-kiteria yang telah ditentukan dengan menggunakan metode non-probability sampling. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode analisis data yaitu analisis linear berganda, uji parsial (uji t), uji simultan (uji f) dan uji koefisien determinasi (R2) dengan menggunakan aplikasi SPSS versi 25.
Hasil dari penelitian ini menunjukkan bahwa likuiditas berpengaruh positif dan signifikan terhadap financial distress, leverage berpengaruh negatif dan signifikan terhadap financial distress, profitabilitas tidak berpengaruh terhadap financial distress dan likuiditas, leverage, profitabilitas secara simultan berpengaruh signifikan terhadap financial distress.
Kata Kunci: likuiditas, leverage, profitabilitas, financial distress

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References


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DOI: https://doi.org/10.37531/sejaman.v7i2.6758

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